It is known to provide an off-road vehicle with a split tailgate comprising an upper tailgate and a lower tailgate. The lower tailgate can be opened to a horizontal position to provide a platform extending outwardly at the rear of the vehicle. It is not uncommon for individuals to use the resulting platform as an impromptu seat. However, this can prove uncomfortable even for relatively short periods of time as this is not the intended function of the lower tailgate. Moreover, the tailgate may be dirty and this could potentially be transferred onto the clothes of the individual using it as a seat.
At least in certain embodiments, the present invention sets out to overcome or ameliorate at least some of the shortcomings outlined above.